Policy Title

Policy Number

RSSP-409

Date Issued

2-1-2017

Document Type

Policy (open access)

Purpose

Facilities and Administrative Costs (F&A) or indirect costs are charged to all sponsored programs (grants and contracts) under the requirements of the U.S. Office of Management and Budget 2 CFR 200 Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, and consistent with the University’s federally-negotiated F&A Cost Rate with the Department of Health and Human Services, the University’s cognizant agency. Recovered F&A costs reimburse the University for those Actual Costs associated with performing research, which are not specifically allocable to any single sponsored project. Such costs include utilities, buildings and facilities costs, laboratories, information technology infrastructure, general administration, sponsored programs administration, compliance services, department and central administrative costs associated with managing externally funded projects and libraries.